§11-15-20. Quarterly and annual returns.
(a) When the total consumers sales and use tax remittance for
which a person is liable does not exceed an average monthly amount
over the taxable year of two hundred fifty dollars, he or she may
pay the tax and make a quarterly return on or before the twentieth
day of the first month in the next succeeding quarter in lieu of
monthly returns: Provided, That the Tax Commissioner may, by
nonemergency legislative rules promulgated pursuant to article
three, chapter twenty-nine-a of this code, change the minimum
amount established in this subsection.

(b) When the total consumers sales and use tax remittance for
which a person is liable does not in the aggregate exceed six
hundred dollars for the taxable year, he or she may pay the tax and
make an annual return on or before thirty days after the end of his
or her taxable year for federal and state income tax purposes:
Provided, That the Tax Commissioner may, by nonemergency
legislative rules promulgated pursuant to article three, chapter
twenty-nine-a of this code, change the minimum amount established
in this subsection.

(c) The amendments to this section enacted in the year two
thousand six are effective for tax years beginning on or after the
first day of January, two thousand six.